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ACT OF CONGRESS 



AUTHORIZING 



THE SECRETARY OF THE TREASURY 



PAY CLAIMS FOR THE PROCEEDS OF CERTALN COTTON; 



mSTKUCTIONS TO AGENTS OF THE TREASURY DEPARTMENT CONCERNING 

THE COLLECTION OF ABANDONED, CAPTURED, AND 

SURRENDERED PROPERTY. 



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ACT OF CONGRESS 



AUTHORIZING 



THE SECRETARY OF THE TREASURY 



. PAY CLAIMS FOR THE PROCEEDS OF CERTAIN COTTON; 



INSTEUCTIONS TO AGENTS OF THE TEEASURY DEPARTMENT CONCERNING 

THE COLLECTION OF ABANDONED, CAPTURED, AND 

SURRENDERED PROPERTY. 



IPC 






SEP 16 1908 



ACT OF CONGRESS. 



AN ACT making appropriations to supply deticiencies in the appropriations for the 
service of the Government for the fiscal year ending June thirty, eighteen hundred 
and seventy-two, and for former years, and for other purposes. 

Sec. 5. That the Secretary of the Treasury be, and he is hereby, 
authorized and directed to pay to the lawful owners, or their legal repre- 
sentatives, of all cotton seized after the thirtieth day of June, eighteen 
hundred and sixty-five, by the agents of the Government unlawfully 
and in violation of their instructions, the net proceeds, without interest^ 
of the sales of said cotton actually paid into the Treasury of the United 
States : Provided, That the receipt thereof shall be taken and received 
in full satisfaction of all claims against the United States for or on account 
of the seizure of said cotton ; and a sufficient sum for such payment is 
hereby appropriated out of any money in the Treasury not otherwise 
appropriated : And provided further, That the foregoing provisions shall 
not apply to any claim now pending before the Court of Claims, nor to 
any claim not filed in the Treasury Department within six months after 
the passage of this act ; and the sum of twenty thousand dollars is 
hereby appropriated for the payment of the necessary expenses of de- 
fending the United States in respect to claims for said proceeds, to be 
expended under the direction of the Secretary of the Treasury. 

Approved May 18, 1872. 



APPOINTMENT OF SPECIAL AGENT TO COLLECT COTTON OF CONFEDER- 
ATE STATES. 

Treasury Department, 

May 8, 1865. 

It having been represented, to this Department that there are in the 
counties of" Lowndes, Monroe, Oktibbeha, and Noxubee, in the State of 
Mississippi, large quantities of cotton purchased by and now held on 
account of the so-called Confederate States government, and that the 
fact of such purchase can be fully established, and the cotton identified, 
Mr. Harrison Johnston is hereby appointed an assistant special agent 
of the Treasury Department to receive and collect the same in the 
counties above named, and to forward it to agents of the Department at 
Memphis, or Mobile, as in his judgment is best for the interests of the 
Government. All officers and persons in the service of this or other 
Departments of the United States Government are requested to give 
him all aid and facilities in their power to enable him to carry out the 
Xmrposes of this appoiutment. 

HUGH Mcculloch, 

Secretary of the Treasury. 



OIECULAE LETTER 

INSTRUCTIONS TO OFFICERS OF THE TREASURY DEPARTMENT, 

RELATIVE TO 

COMMERCIAL INTERCOURSE, CAPTURED, ABANDONED, AND CON- 
FISCABLE PROPERTY, FREEDMEN, ETC. 



Tkeasury Depaktment, June 27, 1865. 
The various rules and regulations heretofore prescribed by the Secre- 
tary of the Treasury, iu regard to the above-named subjects, having 
been rendered nugatory in whole or in part by the changed condition of 
affairs in the Southern States and Executive orders and proclamations, 
and the War Department having assumed charge of freedmen, abandoned 
lauds, &c., under the provisions of the act of Congress approved March 
3, 1865, the following instructions as to the duties of officers of the 
Treasury Department in the premises are prescribed, and will be regarded 
as iu full force and effect immediately on the receipt thereof by any 
officer whose action is iu anywise affected thereby: 

1. All restrictions on commercial intercourse in and with States and 
parts of States heretofore declared in insurrection, aiid on the purchase, 
transportation, and sale of the products thereof, are removed j except as 
to the transportation thereto or therein of arms, ammunition, articles 
from which ammunition is made, gray uniforms, and gray cloth; and 
except^ also, those relating to property heretofore purchased by the 
agents or captured by or surrendered to the military forces of the United 
States. Nor will any fees or taxes be charged or collected except those 
imposed by the customs and internal revenue laws. And the super- 
vision necessary to prevent the shipment of the prohibited articles will 
be exercised only by the regular and ordinary officers of the customs, 
acting under the revenue laws of the United States. 

2. Subordinate officers discharging duties iu regard to commercial 
intercourse,' under the regulations referred to, will consider their official 
connection with this Department as terminating with the 30th instant, 
without further notice. 

3. Agents for the purchase of products of ' insurrectionary States on 
Government account will close their official business, east of the Mis- 
sissippi, with the transactions of the 13th instant; and west of it, with 
the trausactious of the 24th instant; returning to sellers all property 
or money received or collected since those dates, respectiv^ely, and using 
such dispatch in the premises that their connection with the Depart- 
ment may, if possible, terminate with the 30th instant. 

4. Officers of this Department charged with the duty of receiving and 
collecting, or having in their possession or under their control captured, 
abandoned, or confiscable personal property, will dispose of the same, 
in accordance with regulations on the subject heretofore prescribed, at 
the earliest time consistent with the public interests, and will refrain 
from receiving such from military or naval authorities after the 30th 
instant. This will not be construed, however, as interfering with the 
^operations of the agents noiv engaged in receiving or collecting the 



COMMERCIAL INTERCOURSE, ETC. O 

property recently captured by or surrendered to the forces of the United 
States, whether or not covered by or iucbided in the records, &c., de- 
livered to the United States military or Treasury authorities, by rebel 
inilitar}' officers or cotton-agents. Those so acting will continue to dis- 
charge the duties thus imposed until such property is all receiv^ed or 
satisfactorily accounted for, and until the amount so secured is shipped 
or otherwise disposed of nnder the regulations on the subject heretofore 
prescribed. And they will use all the means at their command, with 
the utmost vigor, to the end that all the property so collected, captured, 
or turned over shall be secured to the United States with the least pos- 
sible cost and delay. 

After the 30th instant, the duty of receiving captured and abandoned 
property not embraced in the above exception will be discharged by the 
usual and regular officers of the customs, at the several places where 
they may be located, in accordance with regulations relating to the sub- 
ject; and officers heretofore performing that duty will give them all the 
aid and information in their power to enable them to carry out the same. 

5. Officers of this Department charged with the care or supervision 
of, or having in their possession or under their control, any abandoned 
or confiscable lands, houses, and tenements, will turn them over to a 
duly authorized officer of the Bureau of Refugees, Freedmen, and Aban- 
doned Lands, so tar as they may be required or demanded by the same, 
together with all moneys, books, records, and papers arising from or re- 
lating to the property so turned over, taking proper receipts or vouchers 
therefor. This rule will also govern the action of all agents of this 
Department connected in any way with the care of freedmen, &c,, so 
far as it may be applicable. 

And all persons asking for any information in regard to the property 
so turned over, or for the release of the same, or for the release of any 
proceeds or moneys arising therefrom, will be referred to the Commis- 
.sioner of Refugees, Freedmen, and Abandoned Lands, at Washington, 
to whom communications on the subject should be addressed. 

6. Officers of this Departuient having in their possession or under 
their control any moneys whatever arising from fees collected under the 
commercial intercourse regulations, (except those collected for the 
benefit of freedmen, which will be disposed of nnder section 5,) or from 
the sales of captured, abandoned, or confiscable personal property, will 
forthwith deposit the same with the nearest assistant treasurer, desig- 

. Jiated depositarj^ or deposit bank, (keeping the amounts from the differ- 
ent sources separate,) to the credit of H. A. Risley, esq., supervising- 
special agent, &c., taking therefor receipts in quadruplicate — which re- 
-ceipts must show whence the sums were received — one of which will be 
retained by the officer so depositing, one forthwith sent to the Secretary 
of the Treasury, one to the Commissioner of Customs, and one to Mr. 
Risley, at Washington. 

7. All officers above referred to, except proper officers of the customs, 
acting exclusively under the revenue laws, will, after they have closed 
their official business, as above directed, and sold at auction, to the 
highest bidder, the furniture and propert^^ remaining on hand, and 
accounted for the proceeds of the same, forthwith systematically arrange 
the books, records, papers, »&c., of their late office, that they may easily 
be referred to and examined, pack them in secure and water-proof boxes, 
and forward the same, so marked as to indicate their contents, together 
with their respective resignations, addressed to the Secretary of the 
Treasury. Washington City. 

* ' ^ HUGH Mcculloch, 

Secretary of the Treasury. 



INSTRUCTIONS 

CONCERNING THE 

COLLECTION OF ABANDONED, CAPTURED, AND SURRENDERED PROPERTY, 
ISSUED SUBSEQUENT TO JUNE 30, 1865. 



circular to supervising and assistant special agents. 

Treasury Departjient, 

July 22, 1865. 

It has come, to the knowledge of this Department that large contracts 
have been made by some of its agents with various persons for the col- 
lection of abandoned or captured or surrendered cotton, authority being 
generally or in many instances given to the contractors to discover and 
collect all such cotton within a certain district. While such contracts 
have been, to some extent, contemplated or authorized by previous 
regulations, such action now is not in conformity with the spirit or in- 
tention of the Executive proclamation relating to the subject ; and if 
any contracts of that character have been made by you, operations 
under them should be suspended and closed up at once. 

Where agents have not adequate facilities for these purposes at their 
own command, and the i^ublic interest would be j)rejudiced by delay, no 
objection exists to the making by them of contracts with reputable and 
responsible persons, on reasonable and proper terms, for the collection, 
putting in order, and transportation to points accessible for shipment 
by rail or water, of certain specific lots of cotton known to the agent, 
the locality, quantity, and description of which should be fully and 
accurately stated in each case ; but, in view of the manifest evils likely 
to result from such steps, no arrangement will be sanctioned which con- 
templates the scouring of any given portions of the country for property 
of the character herein referred to by persons who are not bonded 
officers of this Department. 

As stated above, any existing contract, heretofore made by you, not 
in conformity with the spirit of these instructions, must be at once 
modified or closed up, and your future action shaped accordingly. 
Kespectfully, 

H. Mcculloch, 

Secretary of the Treasury. 



Treasury Department, 

August 4, 1865. 
Sir: It is expected that you will collect all cotton, noted on the 
records of the rebel agents as belonging to the so-called confederate gov- 
ernment, and leave all claims thereto to be decided by the Court of 
Claims, as the law^ directs. 
Respectfully, 

H. Mcculloch, 

Secretary of the Treasury. 
Harrison Johnston, Esq., , 

Assistant Special Agent, Columbus, Mississippi. 



abandoned, captured, and surrendered property, 7 

circular. 

Treasury Department, 

August 12, 1865. 
To Supervising and Assistant Special Agents : 

For the more expeditious collection of captured, abandoned, and 
surrendered Government ijroperty, the limits of the first special agency 
as described in the Treasury regulations, series of July 29, 1864, are 
hereby extended so as to comprise all that part of the State of Georgia 
lying north and west of the counties of Early, Calhoun, Dougherty, 
Worth, Dooly, Pulaski, Laurens, Johnson, Jefferson, and Eichmond, 
together with the counties herein named; also, all that i)art of the 
State of Alabama, lying north of the counties of Sumter, Marengo, 
Dallas, Lowndes, Montgomery, Macon, and Eussell, together with the 
counties herein named. 

All Treasury agents within the described territory will be subordinate 
to and receive instructions from Joseph R. Dilliu, supervising special 
agent, first special agency; it being understood that Mr. Dillin shall not 
interfere with any cotton therein already collected under authority 
of other supervising special agents. 

H. Mcculloch, 

Secretary of the Treasury. 



rules governing the collection of captured cotton. 

Treasury Department, 

August 18, 1865. 

The irregularities, confusion, and conflict growing out of the collec- 
tion and movement of captured cotton without an organized system of 
action governing the whole subject, renders an immediate reform 
necessary. I have therefore determined to establish the following 
ruleSj governing the first, second, third, fourth, eighth, and ninth 
agencies : 

1st. All requirements of the regulations concerning captured and 
abandoned personal property, series of July 29, 1864, will be strictly 
observed by all agents engaged in collecting and forwarding captured 
cotton, except as hereinafter modified. 

2d. Each agent appointed by me to collect captured cotton will, as 
soon as practicable after receipt hereof, report in person to the super- 
vising agent of the agency in which he is operating for assignment to 
duty, and will be directed by him in all his official action. 

3d. All instructions from this Department to assistant agents will 
be given only through the j^roper supervising agents. 

4th. Suijervising agents are hereby authorized to make provisional 
appointments of assistant agents to collect captured cotton in all cases 
where the public interests will be promoted thereby, subject to my 
approval. 

5th. Each assistant agent will make all shipments of cotton collected 
by him to such supervising agent as he shall be directed to forward to 
by the supervising agent assigning him to duty, and he will take dupli- 
cate receipts for each lot from the supervising agent to whom the same 
is shipped, one of which he will retain and the other he will forward to 
me. Supervising agents will in all cases forward or cause to be for- 
warded to market all cotton collected, by the most expeditious and 
economical route from the point of collection. 

6th. Supervising agents will not collect directly nor make any contract 
for collecting, but will receive and forward to Simeon Draper, cotton- 



8 ABANDONED, CAPTURED, AND SURRENDERED PROPERTY. 

agent, New York, until otherwise ordered, all that shall he sent to 
them by assistant agents, and will give duplicate receipts for each lot, 
as above indicated. 

7th. Each assistant agent will be assigned to duty in a well-defined 
district by the proper supervising agent, and will therein make con- 
tracts, in all cases where it can be done, with the planter or other person 
in whose custody the captured cotton shall be found, to prepare in 
proper packages and condition for transportation, and deliver the same 
at such place of shipment as .shall be agreed upon. 

The terms of these contracts, when made with planters having cus- 
tody of the cotton, should be sufficiently liberal to insure fair compen- 
sation to them, and to encourage good feeling on their part. Each 
contract must be made in writing, and be for the delivery of a specific 
lot at a designated place, and be made subject to the approval of the 
supervising agent under whom he is acting. Compensation must be 
made under such contracts out of the cotton delivered upon them, and 
must be made only by the supervising agent who receives the cotton. 

8th. In any case where cotton or other property is moving in the 
hands of private parties which a supervising agent has satisfactory 
reason to believe was captured from the late so-called confederate gov- 
ernment, and has been stolen or otherwise wrongfully taken, he will 
detain the same and examine fully into the case, and if he shall be 
satisfied by the proofs submitted that the property was so captured, 
then he shall seize and forward it as captured property ; but if he shall 
be satisfied that it was not so captured, then he will release it to the 
party from whom it was taken. Agents shall make a full report to this 
Department of each case, including the testimony. An assistant agent 
will in no case make a seizure of property moving in the hands of 
private parties, but will inform the proper supervising agent of any 
facts within his knowledge to show that it has been stolen or otherwise 
improperly taken ; and in case such information results in the seizure 
and detention of such property, it shall be regarded as collected by the 
agent giving such information. 

9th. Agency lines will be regarded as heretofore established by the 
regulations, except when the "same are changed by me, or as herein- 
after provided, and each supervising agent will confine his action to 
the agency for which he is appointed, and each assistant agent will 
confine his action to the district to which he is assigned by the super- 
vising agent. 

10th. All supervising and other agents engaged in collecting and 
forwarding captured cotton will be subject to the direction and control 
of the general agent, who is hereby authorized and directed, in cases 
where he shall think the public interests -require it, to suspend the 
official action of any supervising or other agent, and temporarily to 
appoint another to "perform his duties ; to revoke any contract im- 
X)roperly made or being improperly executed ; to change the lines of 
agencies, and generally to do, pursuant to the regulations and these 
instructions, what he shall regard as best for the public interest in the 
premises, subject to the approval of the Department. 

It is expected, unless under special circumstances to be determined 
by the supervising agent, that no more territory will be embraced 
within a district than the assistant agent assigned to duty in it will be 
able to attend to personally without the appointment of sub-agents. 

It is also expected that each supervising agent will keep moving 
throughout the agency under his charge, personally observing and 
directing the operations of the assisteints by him assigned to duty 
therein. 



ABANDONED, CAPTURED, AND SURRENDERED PROPERTY. Jj 

It is desired tliat the captured cotton be secured and forwarded as 
expeditiously as possible, and that in doing it private interests shall be 
interfered with as little as possible. 

All cotton so collected will, until otherwise directed, be forwarded to 
Simeon Draper, cotton- agent, New York, and the supervising agent 
forwarding the same will accompany each shipment with a statement 
to the cotton-agent, describing each lot making up such shipment, the 
marks thereof, and the name of the assistant agent who collected it. 

All money required by the supervising agents to defray necessary 
expenses in collecting will be sent upon their estimates therefor, made 
to me on the first of each month. 

-H. Mcculloch, 

Secretary of the Treasury. 



Treasure Department, 

September 27, 1865, 

Sir: Application is frequently made to me for the suspension of pro- 
ceedings in relation to or the restoration of cotton claimed as the property 
of certain corporations or organizations entitled, "Exporting and Im- 
porting" companies, or similarly named, heretofore existing in the late 
so-cailed Confederate States. I have so fer declined to act as requested 
in any of these cases, but the frequency of the applications, and the 
magnitude of the interests involved, seem to render necessary some gen- 
eral rule for the government of agents in the premises. 

From the titles, as well as from what is known of the operations of 
these companies,- it is evident that they were mere auxiliaries to the so- 
called confederate goverDmeut in its efforts to subvert and overthrow 
the Government of the United States, and that the property owned by 
them was used and intended to be used for that purpose, though indi- 
vidual gain may in some instances or to some extent have actuated 
their, managers. From the very nature of things, and the circumstances 
by which they were surrounded, that must have been the prime object 
of their existence. 

Whenever, therefore, any property, ow^ned or claimed by one of these 
blockade-running companies, is found within your agency, you will take 
charge of and treat it as property which was used to aid the rebellion, and 
therefore belonging to the United States by the right of capture, keep- 
ing in all cases the record required by regulation IV, series of July 29, 
1864, concerning captured and abandoned property. 

This is intended to apply only to such property of the class named as 
may have been collected and kept together as the i}roperty of such com- 
panies, and is not intended to authorize agents to search for on different 
l^lautations, and to seize small and scattered lots said to have been pur- 
chased for or by such companies, but which has not been collected by 
them in distinctive lots, and so held. 

As operations under this letter are limited to large lots collected to- 
gether, it is manifest that their shipment would be attended with but 
little expense, and contracts for the collection and transportation of such 
cotton should not be made with private parties as are authorized in other 
cases. 

The President relies upon you to discharge this duty so as to fully 
protect the interests of Government without violating or prejudicing 
private rights, and expects you to give it your personal attention. 
EespectfuUv, 

* H. Mcculloch, 

Secretary of the Treasury. 
2 p c 



10 ABANDONED, CAPTURED, AND SUEEENDERED PROPERTY. 

Treasury Department, 

Ocioler 20, 1865. 

Sir: I have received your letter of the 10th instaut, calling my atten- 
tion to the subject of collecting cotton which was subscribed to what 
was known as the "Produce Loan of the Confederate States," and giving 
me your general views in relation to it. 

The Department does not concur fully in the views entertained by you. 
The rule it has adopted is, that where the descriptive lists of property 
owned by the late so-called Confederate States, captured from or sur- 
rendered by its military or civil agents, show property owned or con- 
trolled by it, such property, if found as stated, should be collected and 
forwarded by agents of this Department, leaving all questions of right, 
title, or value of consideration received, to be adjusted by the Court of 
Claims, to which claimants of said property are referred by the act of 
Congress on the subject. The same rule will be regarded as also apply- 
ing to any property which had been owned or controlled b.y the late so- 
called Confederate States government, or which was used, or intended 
to be used by that organization, or by an organization of private indi- 
viduals co-operating with it for the purpose of carrying on war against, 
or overthrowing the G-overnment of the United States, even thouglj such 
property may not have been included in or covered by the descriptive 
lists above referred to. In taking charge of property of this class great 
care and discretion should be used by agents, to the end that the rights 
of individuals be not interfered with, or the property of unoffending 
I)ersons taken from them. . . 



Very respectfully, 



Joseph R. Dillin, Esq., 

Supervising Special Agent. 



HUGH Mcculloch, 

Secretary of the Treasury. 



Treasury Department, 

November 21, 1865. 

To all Supervising Special Agents : 

For the information and government of officers of the Treasury De- 
partment connected with the collection of captured and abandoned 
property, the following rules are prescribed, and will be promptly and 
fully carried out : 

1. Hereafter no cotton claimed or recorded by the late so-called Con- 
federate States government as " tithe cotton " or taxes, and which has not 
been delivered to it or its agents, but remains in the hands of the person 
assessed, will be taken or collected as captured property. 

2. In no case can the title given by or derived from the late so-called 
Confederate States government be regarded as valid by officers of this 
Department; -and cotton in the possession of, or claimed by persons 
under any sale or transfer made by such government will be treated as 
captured property, belonging to the United States. 

3. In cases wh'ere cotton formerly belonging to the so-called confed- 
erate government has been purchased, and is held by persons alleging 
that the same was purchased for the purpose of delivering it to agents 
of this Department authorized to purchase the products of insurrec- 
tionary States on Government account, in pursuance of contracts made 



ABANDONED, CAPTURED, AND SURRENDERED PROPERTY. 11 

with sucli agents, it will be taken by agents of this Department, and 
treated as captured property". 

Persons claiming such property will be advised that, upon presenting 
to the Secretary of the Treasury any claims they may have in the 
premises, contracts made by them with the purchasing agents will be 
respected, and parties who have acted in good faith in the execution of 
such contracts will be protected. 

4. Hereafter agents forwarding captured cotton will take measures to 
insure the same while in their j^ossession or in transit from the place of 
shipment to New York, being careful to make such insurance in reliable 
companies, and on the most ftivorable terms possible to Government. 

5. In cases where agents have been appointed since the 18th of August 
last, or shall be liereafter appointed, the commissions of such new agents 
shall not extend to cotton collected and stored by their predecessors. 

Supervising special agents will see that these instructions are at once 
communicated to all persons acting under and with them, and strictly 
complied with. 

H. McCULLOOH, 

Secretary of tJie Treasury. 



Treasury Department, 

January 23, 1866. 

Sir : I have recisived your letter of the 9tli instant, relative to my 
telegram of the 8th, directing that "all cotton voluntarily subscribed" 
(to the so-stj'led Confederate States government) "should be collected 
wherever found," and note your inquiries and suggestions on the sub- 
ject. 

In the Yiew of the matter taken by the Departmeut, it is. held that 
the act of a person in selling or subscribing property to the insurgent 
organization is a dedication of it to the purposes of the rebellion, to be 
used in subverting and overthrowing the lawfully constituted Grovern- 
meut, whereby it is forfeited thereto, and the title lost to the person so 
selling or subscribing ; and it is not considered that any subsequent pay- 
ment of money in satisfaction of such a subscription of i)roperty will re- 
move the taint or forfeiture so attaching. The property itself is offend- 
ing, and should be taken wherever found. 

The United States does not base its claim to such property as the 
assignee or successor-in-law of the .so-styled Confederate States govern- 
ment. In fact, this Government denies that that organization, as a gov- 
ernment or body-corporate, could lawfully acquire, possess, or convey 
any description of property. As an established Govern meut, the United 
States, under the law of nations and the acts of Congress, ];as the right 
to seize and apply to its benefit all property which was used to subvert 
its authority, or which has been voluntarily contributed or dedicated to 
such use or purpose by the owner. 

On this theory you will act as directed in my telegram above referred 
to, and direct the action of those under you accordingiy, and you and 
they will be sustained therein by the Department. 
Very respectfully, 

H. Mcculloch, 

Secretavy of the Treasury. 
Wtlliam p. Mellen, Esq., 

General Agent of the Treasury De;partment, If&w Orleans, La. 



12 ABANDONED, CAPTURED, AND SURRENDERED PROPERTY. 
CIRCULAR LETTER TO SUPERVISING SPECIAL AGENTS. 

Treasury Department, 

February 23, 1866. 

After the receipt of tliis letter you will neither make, nor cause, nor 
authorize any seizures or detentions of cotton or other property as cap- 
tured or abandoned, unless by special written direction in each case from 
the general agent, or direct from the Department. In any case which 
may come to your knowledge of property belonging to the late so-called 
confederate government, where the property is of such amount and so 
situated, with such clear proofs, as in your judgment to make it impor- 
tant for the Government that it should be secured, you will at once re- 
port all the facts (including the evidence, and a statement as to the 
locality of the property, or the direction in which it is moving) to the 
general agent, or to the Department, and await instructions on the sub- 
ject. 

Immediately upon receipt hereof you will mak6 a special report 
to the Department of all lots of cotton or other property now under 
seizure or detention within, your agency, by your authority or direction, 
or that of any assistant, or sub-agent or contractor, together with all the 
evidence in relation thereto, retaining such cotton in its then locality 
and condition, protecting the same from loss or damage, but not rebal- 
ing any cotton, nor placing it in pickery, nor incurring any unreason- 
able expense on its account. And no shipment, release, or division of 
the same will be made in any case except by direction of the general 
agent, or the Department. 

You will also immediately terminate all contracts, of whatever nature, 
for collecting captured or abandoned property now outstanding, within 
your agency, by your authority or the authority of any assistant or sub- 
agent, and also terminate at once all further operations under any such 
contracts, and you will also immediately furnish to the Department a 
full statement of all such contracts, and of the condition of operations 
under the same. 

You will, as soon as possible, discontinue the services of all assistant 
and sub-agents within your agency not absolutely required in the imme- 
diate closing up of your business; and no compensation will be paid to any 
agent or employe in your agency longer than ten days after the receipt 
of this letter, unless, upon special report to the Department, scatiug the 
reasons therefor, their further continuance in office shall be authorized. 

You will make your arrangements to finally close the business of your 
ofnce as soon as possible, settling or approving the accounts of your 
subordinates, and promptly forwarding your owu accounts for final set- 
tlement. 

The receipt of this letter will be acknowledged by telegraph. 
Eespectfullv, 

H. Mcculloch, 

Secretary of the Treasury, 



LIBRARY OF CONGRESS 



013 701 629 1 



